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NY 863718

June 19, 1991



TARIFF NO.: 2106.90.5050

Mr. David M. Blake
C.J. Tower, Inc.
128 Dearborn Street
Buffalo, NY 14207-1300

RE: The tariff classification of a drink premix from Canada

Dear Mr. Blake:

In your letter dated May 23, 1991, on behalf of Cando Apple Limited, Toronto, Canada, you requested a tariff classification ruling.

The product, described in your letter, is a liquid composed of approximately 50 percent water, 50 percent sugar, and less than one percent apple flavoring. It will be imported in bulk tanks, and used as the base ingredient in the production of a drink mix.

The applicable subheading for the drink premix will be 2106.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...subject to quotas established pursuant to Section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 2106.90.5050, HTS, which have originated in the territory of Canada, will be entitled to a 7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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